Tevez was found to have been ineligible due to third-party ownership but West Ham were fined £5.5m rather than being docked points, although they paid £20m in compensation.

The current campaign is the Blades’ first back in the Premier League since the affair, having spent six seasons of the 12-year absence in League One.

“It was a difficult period when it happened, and there’s been some lows since, but I think it is a time for us to look forward now and create new memories, especially for a younger generation of supporters to encourage them to follow us.,” Wilder added.

“Being in the Premier League will obviously help that and over the last three years the players have created many memories that we can look back on in a few years – the younger generation as well as the older generation who can remember some not so good times.

“West Ham is the next game, the next step, for us in our aim of staying in this division now that we have got back here.”